Revenue Law Library

Imposes a penalty of $50 or 10 percent of any tax due, whichever is greater, when an employing unit files an erroneous, incomplete, or insufficient report with the Department or …

Increases the penalty to $50, plus $1 penalty for each employee, assessed on an employer or unemployment tax agent required to file an electronic Employers Quarterly Report (UCT-6 …

Clarifies that the Department is authorized to reduce a taxpayer’s tax refund or credit by the amount of any billings for unemployment tax that are not subject to protest under Ch …

Effective Date: March 2, 2010 (Retroactive to June 29, 2009 … Delays the increase in the portion of an individual’s wages subject to unemployment tax from the first $7,000 to the …

Removes obsolete provisions for filing unemployment tax reports by telefile

Clarifies that the expiration period of unemployment tax liens is ten years … Prohibits any collection action after the lien expires

EX-000014 R.07/10 Child Support Enforcement – Ann Coffin, Director z General Tax Administration – Jim Evers, Director xecutive Director Lisa Echeverri E …

Allows a $1,000 tax credit to a target industry business for each regular, full-time employee who works for a period of at least 12 months, was unemployed for at least 30 days at …

Effective Date: July 1, 2010 (Retroactive to tax credits for the periods January 1, 2002 - June 30, 2010, and after June 30, 2010 … Provides that credits against corporate income tax …

Requires taxpayers to add back any costs to get an Entertainment Industry Financial Incentive Program tax credit that is deducted from or used to reduce federal taxable income for …